# 国税徴収法 / National Tax Collection Act — 第二十五条 (Article 25) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-25. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十五条 (Article 25)（譲渡担保財産の換価の特例等） — address `art-25` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-25 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十五条（譲渡担保財産の換価の特例等） — Special Provisions on the Realization of Property Transferred as Security, etc. caption: machine translation, not official art-25 · https://japanlaw.org/ja/national-tax-collection-act/art-25 · https://japanlaw.org/l/334AC0000000147/art-25 **第一項** 買戻しの特約のある売買の登記、再売買の予約の請求権の保全のための仮登記（仮登録を含む。以下同じ。）その他これに類する登記（以下この条において「買戻権の登記等」という。）がされている譲渡担保財産でその買戻権の登記等の権利者が滞納者であるときは、その差し押さえた買戻権の登記等に係る権利及び前条第三項の規定により差し押さえたその買戻権の登記等のある譲渡担保財産を一括して換価することができる。 art-25/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-25/par-1 · https://japanlaw.org/l/334AC0000000147/art-25/par-1 Where there is property transferred as security for which registration of a sale with a special agreement of repurchase, provisional registration (including provisional recording; the same applies hereinafter) for the preservation of a claim under a reservation of resale, or other similar registration (hereinafter in this Article referred to as "registration of repurchase right, etc.") has been made, and the right holder of the registration of repurchase right, etc. is a delinquent taxpayer, the seized right pertaining to the registration of repurchase right, etc. and the property transferred as security with that registration of repurchase right, etc. that has been seized under the provisions of paragraph (3) of the preceding Article may be realized together. machine translation, not official **第二項** 前条及び前項に規定するもののほか、譲渡担保財産からする納税者の国税の徴収に関し必要な事項は、政令で定める。 art-25/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-25/par-2 · https://japanlaw.org/l/334AC0000000147/art-25/par-2 Beyond what is prescribed in the preceding Article and the preceding paragraph, matters necessary for the collection of a taxpayer's national tax from property transferred as security are specified by Cabinet Order. machine translation, not official --- ## Cites - art-25/par-1: この条 → 国税徴収法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-collection-act/art-25 · https://japanlaw.org/l/334AC0000000147/art-25 - art-25/par-1: 前条第三項 → 国税徴収法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-24/par-3 · https://japanlaw.org/l/334AC0000000147/art-24/par-3 - art-25/par-2: 前条 → 国税徴収法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-collection-act/art-24 · https://japanlaw.org/l/334AC0000000147/art-24 - art-25/par-2: 前項 → 国税徴収法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-25/par-1 · https://japanlaw.org/l/334AC0000000147/art-25/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第二十五条第一項（譲渡担保財産の換価の特例等） — https://japanlaw.org/ja/national-tax-collection-act/art-25/par-1 · https://japanlaw.org/l/334AC0000000147/art-25/par-1 - 国税徴収法 第二十五条第二項（譲渡担保財産の換価の特例等） — https://japanlaw.org/ja/national-tax-collection-act/art-25/par-2 · https://japanlaw.org/l/334AC0000000147/art-25/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-003, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T093952-003, translated 2026-11-02 - This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02